The federal government taxes income in five brackets, at rates from 14% on the first $58,523 of taxable income to 33% on income over $258,482. Your province or territory taxes the same income again with its own brackets, and the two taxes are added together. The 2026 brackets apply to income earned in 2026, reported on the return filed in 2027. Income earned in 2025 goes on the 2025 return, filed in 2026, with the 2025 tables.
| Province or territory | Lowest rate | Top rate | Top rate applies above | Top combined rate (federal + provincial) |
|---|---|---|---|---|
| Alberta | 8% | 15% | $370,220 | 48% |
| British Columbia | 5.6% | 20.5% | $265,545 | 53.5% |
| Manitoba | 10.8% | 17.4% | $100,000 | 50.4% |
| New Brunswick | 9.4% | 19.5% | $193,861 | 52.5% |
| Newfoundland and Labrador | 8.7% | 21.8% | $1,141,275 | 54.8% |
| Northwest Territories | 5.9% | 14.05% | $172,346 | 47.05% |
| Nova Scotia | 8.79% | 21% | $157,124 | 54% |
| Nunavut | 4% | 11.5% | $181,439 | 44.5% |
| Ontario | 5.05% | 13.16% | $220,000 | 53.53%, with the surtax |
| Prince Edward Island | 9.5% | 20% | $200,000 | 53% |
| Quebec | 14% | 25.75% | $132,245 | 53.3%, after the federal abatement |
| Saskatchewan | 10.5% | 14.5% | $155,805 | 47.5% |
| Yukon | 6.4% | 15% | $500,000 | 48% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial and territorial rates in the tables below, 2026.
Each province’s and territory’s section below has its full brackets. For total tax at a given income, province by province, see the lowest tax provinces. Quebec’s top combined rate counts the federal abatement Quebec residents get, and Ontario’s counts its surtax, both explained below.
Federal tax brackets
Federal brackets for 2026
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $58,523.00 | 14% |
| $58,523.01 to $117,045.00 | 20.5% |
| $117,045.01 to $181,440.00 | 26% |
| $181,440.01 to $258,482.00 | 29% |
| Over $258,482 | 33% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. View source. Verified September 5, 2026.
Federal brackets for 2025
These apply to income earned in 2025, reported on the return filed in 2026.
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $57,375.00 | 14.5% |
| $57,375.01 to $114,750.00 | 20.5% |
| $114,750.01 to $177,882.00 | 26% |
| $177,882.01 to $253,414.00 | 29% |
| Over $253,414 | 33% |
Source: Canada Revenue Agency – Last year tax rates and income brackets (2025), 2025. Verified September 5, 2026. The federal tax rate decreased from 15% to 14% on July 1, 2025, making the blended rate 14.5% for the 2025 tax year as a whole (not a clean 14% or 15%).
Each year the CRA raises the bracket thresholds and most credit amounts with inflation, measured by the Consumer Price Index, and the new amounts take effect on January 1. For 2026 the increase was 2%. Next year's thresholds appear on the CRA's indexation page once announced, and on this page when they are.
The basic personal amount
The basic personal amount is why the first dollars of income are not taxed: it is a credit that lets you earn a minimum amount before paying federal income tax. For 2026, the federal basic personal amount is $16,452, a non-refundable credit at the lowest rate (14%); it is reduced gradually for net income above $181,440, down to $14,829 at $258,482 and above. Each province and territory has its own basic personal amount. Each province’s and territory’s amount is in its section below; the basic personal amount guide explains the reduction and the other credits.
How tax brackets work
- Each rate applies only to the income within its bracket.
- Provincial or territorial tax applies in addition to federal tax.
So a raise that moves you into a higher bracket costs you the higher rate only on the part of the raise above the threshold; the rest of your income is taxed as before.
Example. Take an Ontario resident with $90,000 of taxable income. Before any credits, federal tax is:
| Part of the income | Rate | Tax |
|---|---|---|
| First $58,523 | 14% | $8,193.22 |
| The next $31,477 | 20.5% | $6,452.79 |
| Total, before credits | $14,646.01 |
Ontario tax is worked out the same way on Ontario’s brackets. Credits, starting with the federal and Ontario basic personal amounts, then reduce both taxes, so the tax actually owed is lower than this.
Marginal tax rate calculator
Your marginal tax rate is the tax on your next dollar of income. Enter your income and your province or territory:
The calculator works out your federal and provincial or territorial tax with the basic personal amounts, then works it out again with a little more income: the extra tax is your marginal rate. It claims no other credits, so CPP, EI and other credits are not in its figures; for tax on a salary with them, use the income tax calculator.
Marginal and average (effective) tax rates
Your marginal rate is the federal bracket rate plus your provincial bracket rate at your income. Your average tax rate is your total income tax divided by your income. Continuing the example:
| Ontario, $90,000 of taxable income | Amount |
|---|---|
| Federal rate on the next dollar | 20.5% |
| Ontario rate on the next dollar | 9.15% |
| Marginal rate (combined) | 29.65% |
| Extra income tax on the next $1,000 earned | $297 |
| Federal and Ontario income tax on the whole $90,000, after the basic personal amounts | $18,462 |
| Average (effective) tax rate | 20.5% |
The average rate is below the marginal rate because the first part of the income is taxed at the lowest rates and part of it is sheltered by the basic personal amount. The tax figures use the same model as the calculator above: federal and Ontario tax on the taxable income after the federal and Ontario basic personal amounts, plus the Ontario Health Premium. Other credits, such as an employee’s CPP and EI credits, are left out.
Why your real marginal rate can differ from the brackets
Some taxes and credits change with income, so the extra tax on a raise can differ from the bracket rates:
- Ontario adds a surtax once Ontario tax passes a threshold, and its Health Premium rises in steps (see Ontario).
- The federal basic personal amount shrinks for net income above $181,440.
- Manitoba’s basic personal amount is phased out between $200,000 and $400,000 of net income (see Manitoba).
- British Columbia’s tax reduction shrinks as net income rises past $25,570 (see British Columbia).
- Quebec residents’ federal tax is reduced by the Quebec abatement, which lowers the federal part of their rate (see Quebec).
For ways to reduce the tax you pay, see the RRSP guide, the income tax calculator and the deductions and credits hub.
Alberta
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $61,200.00 | 8% |
| $61,200.01 to $154,259.00 | 10% |
| $154,259.01 to $185,111.00 | 12% |
| $185,111.01 to $246,813.00 | 13% |
| $246,813.01 to $370,220.00 | 14% |
| Over $370,220 | 15% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
| Each portion of taxable income | Combined Federal + Alberta Rate |
|---|---|
| Up to $58,523.00 | 22% |
| $58,523.00 to $61,200.00 | 28.5% |
| $61,200.00 to $117,045.00 | 30.5% |
| $117,045.00 to $154,259.00 | 36% |
| $154,259.00 to $181,440.00 | 38% |
| $181,440.00 to $185,111.00 | 41% |
| $185,111.00 to $246,813.00 | 42% |
| $246,813.00 to $258,482.00 | 43% |
| $258,482.00 to $370,220.00 | 47% |
| Over $370,220.00 | 48% |
Combined marginal rate = federal rate + Alberta rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency.
Alberta’s basic personal amount is $22,769. Alberta added an 8% bracket on the first $60,000 of income starting with the 2025 tax year, and for 2026 it raised its thresholds and credit amounts by 2%.
Brackets for 2025
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $60,000.00 | 8% |
| $60,000.01 to $151,234.00 | 10% |
| $151,234.01 to $181,481.00 | 12% |
| $181,481.01 to $241,974.00 | 13% |
| $241,974.01 to $362,961.00 | 14% |
| Over $362,961 | 15% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2025. Verified September 5, 2026. A new 8% Alberta tax bracket on the first $60,000 of income took effect on January 1, 2025 (the lowest rate was 10% before then).
British Columbia
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $50,363.00 | 5.6% |
| $50,363.01 to $100,728.00 | 7.7% |
| $100,728.01 to $115,648.00 | 10.5% |
| $115,648.01 to $140,430.00 | 12.29% |
| $140,430.01 to $190,405.00 | 14.7% |
| $190,405.01 to $265,545.00 | 16.8% |
| Over $265,545 | 20.5% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
| Each portion of taxable income | Combined Federal + British Columbia Rate |
|---|---|
| Up to $50,363.00 | 19.6% |
| $50,363.00 to $58,523.00 | 21.7% |
| $58,523.00 to $100,728.00 | 28.2% |
| $100,728.00 to $115,648.00 | 31% |
| $115,648.00 to $117,045.00 | 32.79% |
| $117,045.00 to $140,430.00 | 38.29% |
| $140,430.00 to $181,440.00 | 40.7% |
| $181,440.00 to $190,405.00 | 43.7% |
| $190,405.00 to $258,482.00 | 45.8% |
| $258,482.00 to $265,545.00 | 49.8% |
| Over $265,545.00 | 53.5% |
Combined marginal rate = federal rate + British Columbia rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency.
BC’s basic personal amount is $13,216. For 2026, BC raised its lowest rate from 5.06% to 5.6% and indexed its brackets by 2.2%; its 2026 budget then paused indexing of the brackets for the 2027 to 2030 tax years, so the thresholds stay at their 2026 levels over those years.
The BC tax reduction is a non-refundable credit for people with lower net income. For 2026 it is up to $690, reduced by 3.56% of net income over $25,570, and reaches zero at $44,952 of net income.
Brackets for 2025
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $49,279.00 | 5.06% |
| $49,279.01 to $98,560.00 | 7.7% |
| $98,560.01 to $113,158.00 | 10.5% |
| $113,158.01 to $137,407.00 | 12.29% |
| $137,407.01 to $186,306.00 | 14.7% |
| $186,306.01 to $259,829.00 | 16.8% |
| Over $259,829 | 20.5% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2025. Verified September 5, 2026.
Manitoba
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $47,000.00 | 10.8% |
| $47,000.01 to $100,000.00 | 12.75% |
| Over $100,000 | 17.4% |
Source: Canada Revenue Agency – T4127 Payroll Deductions Formulas (Table 8.1), 2026. Verified September 5, 2026. Brackets and BPA frozen at 2024 levels from 2025 (not indexed). BPA is phased out between $200,000 and $400,000 of net income.
| Each portion of taxable income | Combined Federal + Manitoba Rate |
|---|---|
| Up to $47,000.00 | 24.8% |
| $47,000.00 to $58,523.00 | 26.75% |
| $58,523.00 to $100,000.00 | 33.25% |
| $100,000.00 to $117,045.00 | 37.9% |
| $117,045.00 to $181,440.00 | 43.4% |
| $181,440.00 to $258,482.00 | 46.4% |
| Over $258,482.00 | 50.4% |
Combined marginal rate = federal rate + Manitoba rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and Canada Revenue Agency – T4127 Payroll Deductions Formulas (Table 8.1).
Manitoba stopped indexing its bracket thresholds and its basic personal amount from the 2025 tax year, so the thresholds stay at $47,000 and $100,000. The CRA’s current-year rates page shows indexed Manitoba thresholds of $47,564 and $101,200; the CRA’s payroll formulas, which apply Manitoba’s announcement, use $47,000 and $100,000, and this page follows them.
Manitoba’s basic personal amount is $15,780, and it shrinks at higher incomes:
- The phase-out applies from the 2025 tax year.
- The amount is phased out over net income from $200,000 to $400,000.
- With net income of $400,000 or more, there is no Manitoba basic personal amount.
Brackets for 2025
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $47,000.00 | 10.8% |
| $47,000.01 to $100,000.00 | 12.75% |
| Over $100,000 | 17.4% |
Source: Canada Revenue Agency – T4127 Payroll Deductions Formulas (Table 8.1), 2025. Verified September 5, 2026. Brackets and BPA frozen at 2024 levels from 2025 (not indexed). BPA is phased out between $200,000 and $400,000 of net income.
New Brunswick
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $52,333.00 | 9.4% |
| $52,333.01 to $104,666.00 | 14% |
| $104,666.01 to $193,861.00 | 16% |
| Over $193,861 | 19.5% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
| Each portion of taxable income | Combined Federal + New Brunswick Rate |
|---|---|
| Up to $52,333.00 | 23.4% |
| $52,333.00 to $58,523.00 | 28% |
| $58,523.00 to $104,666.00 | 34.5% |
| $104,666.00 to $117,045.00 | 36.5% |
| $117,045.00 to $181,440.00 | 42% |
| $181,440.00 to $193,861.00 | 45% |
| $193,861.00 to $258,482.00 | 48.5% |
| Over $258,482.00 | 52.5% |
Combined marginal rate = federal rate + New Brunswick rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency.
New Brunswick’s basic personal amount is $13,664.
Brackets for 2025
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $51,306.00 | 9.4% |
| $51,306.01 to $102,614.00 | 14% |
| $102,614.01 to $190,060.00 | 16% |
| Over $190,060 | 19.5% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2025. Verified September 5, 2026.
Newfoundland and Labrador
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $44,678.00 | 8.7% |
| $44,678.01 to $89,354.00 | 14.5% |
| $89,354.01 to $159,528.00 | 15.8% |
| $159,528.01 to $223,340.00 | 17.8% |
| $223,340.01 to $285,319.00 | 19.8% |
| $285,319.01 to $570,638.00 | 20.8% |
| $570,638.01 to $1,141,275.00 | 21.3% |
| Over $1,141,275 | 21.8% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
| Each portion of taxable income | Combined Federal + Newfoundland and Labrador Rate |
|---|---|
| Up to $44,678.00 | 22.7% |
| $44,678.00 to $58,523.00 | 28.5% |
| $58,523.00 to $89,354.00 | 35% |
| $89,354.00 to $117,045.00 | 36.3% |
| $117,045.00 to $159,528.00 | 41.8% |
| $159,528.00 to $181,440.00 | 43.8% |
| $181,440.00 to $223,340.00 | 46.8% |
| $223,340.00 to $258,482.00 | 48.8% |
| $258,482.00 to $285,319.00 | 52.8% |
| $285,319.00 to $570,638.00 | 53.8% |
| $570,638.00 to $1,141,275.00 | 54.3% |
| Over $1,141,275.00 | 54.8% |
Combined marginal rate = federal rate + Newfoundland and Labrador rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency.
Newfoundland and Labrador’s basic personal amount is $13,094, raised from $11,188 effective January 1, 2026.
Brackets for 2025
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $44,192.00 | 8.7% |
| $44,192.01 to $88,382.00 | 14.5% |
| $88,382.01 to $157,792.00 | 15.8% |
| $157,792.01 to $220,910.00 | 17.8% |
| $220,910.01 to $282,214.00 | 19.8% |
| $282,214.01 to $564,429.00 | 20.8% |
| $564,429.01 to $1,128,858.00 | 21.3% |
| Over $1,128,858 | 21.8% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2025. Verified September 5, 2026.
Nova Scotia
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $30,995.00 | 8.79% |
| $30,995.01 to $61,991.00 | 14.95% |
| $61,991.01 to $97,417.00 | 16.67% |
| $97,417.01 to $157,124.00 | 17.5% |
| Over $157,124 | 21% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
| Each portion of taxable income | Combined Federal + Nova Scotia Rate |
|---|---|
| Up to $30,995.00 | 22.79% |
| $30,995.00 to $58,523.00 | 28.95% |
| $58,523.00 to $61,991.00 | 35.45% |
| $61,991.00 to $97,417.00 | 37.17% |
| $97,417.00 to $117,045.00 | 38% |
| $117,045.00 to $157,124.00 | 43.5% |
| $157,124.00 to $181,440.00 | 47% |
| $181,440.00 to $258,482.00 | 50% |
| Over $258,482.00 | 54% |
Combined marginal rate = federal rate + Nova Scotia rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency.
Nova Scotia’s basic personal amount is $11,932.
Brackets for 2025
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $30,507.00 | 8.79% |
| $30,507.01 to $61,015.00 | 14.95% |
| $61,015.01 to $95,883.00 | 16.67% |
| $95,883.01 to $154,650.00 | 17.5% |
| Over $154,650 | 21% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2025. Verified September 5, 2026.
Ontario
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $53,891.00 | 5.05% |
| $53,891.01 to $107,785.00 | 9.15% |
| $107,785.01 to $150,000.00 | 11.16% |
| $150,000.01 to $220,000.00 | 12.16% |
| Over $220,000 | 13.16% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
| Each portion of taxable income | Combined Federal + Ontario Rate |
|---|---|
| Up to $53,891.00 | 19.05% |
| $53,891.00 to $58,523.00 | 23.15% |
| $58,523.00 to $107,785.00 | 29.65% |
| $107,785.00 to $117,045.00 | 31.66% |
| $117,045.00 to $150,000.00 | 37.16% |
| $150,000.00 to $181,440.00 | 38.16% |
| $181,440.00 to $220,000.00 | 41.16% |
| $220,000.00 to $258,482.00 | 42.16% |
| Over $258,482.00 | 46.16% |
These are bracket rates before the Ontario surtax, which raises the marginal rate once provincial tax passes the surtax thresholds; at the top, the combined rate with the surtax is 53.53%. The Ontario Health Premium is separate.
Combined marginal rate = federal rate + Ontario rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency.
Ontario’s basic personal amount is $12,989. Three Ontario rules change what you pay compared with the bracket rates alone.
The Ontario surtax
Ontario charges a surtax on basic Ontario tax, on top of the bracket rates:
- The surtax is calculated on basic Ontario tax, after credits.
- 20% of Ontario tax above $5,818.
- Plus 36% of Ontario tax above $7,446.
The Ontario Health Premium
- You are an Ontario resident; the premium is collected through the income tax system (usually deducted from pay or pension).
- It is $0 at a taxable income of $20,000 or less, rising to $900 above $200,600.
In most cases it is deducted from your pay or pension as part of income tax, so it shows inside the income tax line on a pay stub.
The Low-Income Workers Tax Credit (LIFT)
- You were resident in Canada at the start of the year.
- You were resident in Ontario at the end of the year.
- You had employment income.
- You owe Ontario income tax; the credit is non-refundable and doesn't reduce the Ontario Health Premium.
- Your individual adjusted net income is under $50,000.
- Your adjusted family net income is under $82,500.
- You did not spend more than six months in prison during the year.
- The credit is the lesser of $875 and 5.05% of employment income.
- The credit is reduced by 5% of the greater of adjusted individual net income over $32,500 and adjusted family net income over $65,000.
Brackets for 2025
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $52,886.00 | 5.05% |
| $52,886.01 to $105,775.00 | 9.15% |
| $105,775.01 to $150,000.00 | 11.16% |
| $150,000.01 to $220,000.00 | 12.16% |
| Over $220,000 | 13.16% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2025. Verified September 5, 2026.
Prince Edward Island
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $33,928.00 | 9.5% |
| $33,928.01 to $65,820.00 | 13.47% |
| $65,820.01 to $106,890.00 | 16.6% |
| $106,890.01 to $142,520.00 | 17.62% |
| $142,520.01 to $200,000.00 | 19% |
| Over $200,000 | 20% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
| Each portion of taxable income | Combined Federal + Prince Edward Island Rate |
|---|---|
| Up to $33,928.00 | 23.5% |
| $33,928.00 to $58,523.00 | 27.47% |
| $58,523.00 to $65,820.00 | 33.97% |
| $65,820.00 to $106,890.00 | 37.1% |
| $106,890.00 to $117,045.00 | 38.12% |
| $117,045.00 to $142,520.00 | 43.62% |
| $142,520.00 to $181,440.00 | 45% |
| $181,440.00 to $200,000.00 | 48% |
| $200,000.00 to $258,482.00 | 49% |
| Over $258,482.00 | 53% |
Combined marginal rate = federal rate + Prince Edward Island rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency.
For 2026, PEI added a top bracket: taxable income above $200,000 is taxed at 20%. Its basic personal amount is $15,000.
Brackets for 2025
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $33,328.00 | 9.5% |
| $33,328.01 to $64,656.00 | 13.47% |
| $64,656.01 to $105,000.00 | 16.6% |
| $105,000.01 to $140,000.00 | 17.62% |
| Over $140,000 | 19% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2025. Verified September 5, 2026. PEI added a new 20% top bracket (over $200,000) effective 2026; in 2025 the top rate was 19% on all income over $140,000.
Saskatchewan
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $54,532.00 | 10.5% |
| $54,532.01 to $155,805.00 | 12.5% |
| Over $155,805 | 14.5% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
| Each portion of taxable income | Combined Federal + Saskatchewan Rate |
|---|---|
| Up to $54,532.00 | 24.5% |
| $54,532.00 to $58,523.00 | 26.5% |
| $58,523.00 to $117,045.00 | 33% |
| $117,045.00 to $155,805.00 | 38.5% |
| $155,805.00 to $181,440.00 | 40.5% |
| $181,440.00 to $258,482.00 | 43.5% |
| Over $258,482.00 | 47.5% |
Combined marginal rate = federal rate + Saskatchewan rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency.
Saskatchewan indexed its brackets and credit amounts by 2.0% for 2026. Its basic personal amount, $20,381, also rises by $500 a year for the 2025, 2026, 2027 and 2028 tax years under the Saskatchewan Affordability Act, on top of indexing.
Brackets for 2025
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $53,463.00 | 10.5% |
| $53,463.01 to $152,750.00 | 12.5% |
| Over $152,750 | 14.5% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2025. Verified September 5, 2026.
Quebec
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $54,345.00 | 14% |
| $54,345.01 to $108,680.00 | 19% |
| $108,680.01 to $132,245.00 | 24% |
| Over $132,245 | 25.75% |
Source: Ministère des Finances du Québec – Parameters of the personal income tax system for 2026, 2026. Verified September 5, 2026. Quebec administers its own separate provincial tax system (not collected by CRA). Quebec residents receive a 16.5% federal tax abatement to compensate.
The CRA’s rate tables refer Quebec to Revenu Québec; the thresholds above are from Quebec’s Ministry of Finance, which raised them by 2.05% for 2026. Quebec residents file a separate Quebec return with Revenu Québec, and their federal tax is reduced by the refundable Quebec abatement of 16.5% of basic federal tax; someone with a business establishment outside Quebec calculates it on Form T2203. Quebec’s basic personal amount is $18,952. The Quebec income tax guide covers the Quebec return, QPP and QPIP.
Northwest Territories
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $53,003.00 | 5.9% |
| $53,003.01 to $106,009.00 | 8.6% |
| $106,009.01 to $172,346.00 | 12.2% |
| Over $172,346 | 14.05% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
The basic personal amount in the Northwest Territories is $18,198.
Nunavut
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $55,801.00 | 4% |
| $55,801.01 to $111,602.00 | 7% |
| $111,602.01 to $181,439.00 | 9% |
| Over $181,439 | 11.5% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
Nunavut’s basic personal amount is $19,659.
Yukon
| Each portion of taxable income | Rate |
|---|---|
| $0.00 to $58,523.00 | 6.4% |
| $58,523.01 to $117,045.00 | 9% |
| $117,045.01 to $181,440.00 | 10.9% |
| $181,440.01 to $500,000.00 | 12.8% |
| Over $500,000 | 15% |
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
Yukon’s basic personal amount is $16,452.
Related guides
- Income tax hub
- Income tax calculator: tax and take-home pay on a salary
- Lowest tax provinces in Canada: tax compared at several incomes
- Basic personal amount
- Quebec income tax
- Canada vs USA tax comparison
- Canada’s federal budget
- How to File Taxes in Canada
- How to Read Your Pay Stub in Canada
- QPIP
Sources
The figures and rules on this page come from these sources, last checked against them between September 5, 2026 and October 2, 2026. How we check facts.
- Canada Revenue Agency: Current year tax rates and income brackets (2026) - Personal income tax
- Canada Revenue Agency: Indexation adjustment for personal income tax and benefit amounts
- Canada Revenue Agency: Payroll Deductions Formulas - 122nd Edition Effective January 1, 2026
- Canada Revenue Agency: Payroll Deductions Formulas - 123rd Edition Effective July 1, 2026
- Canada Revenue Agency: Last year tax rates and income brackets (2025) - Personal income tax
- Canada Revenue Agency: Basic personal amount - Personal income tax
- Canada Revenue Agency: Line 44000 – Refundable Quebec abatement
- Gouvernement du Québec: Parameters of the Personal Income Tax System for 2026
- Government of Alberta: Personal income tax | Alberta.ca
- Government of British Columbia: Personal income tax rates
- Government of Canada: 2026 Personal Tax Credits Return
- Government of Canada: 2026 Alberta Personal Tax Credits Return
- Government of Canada: 2026 British Columbia Personal Tax Credits Return
- Government of Canada: 2026 Manitoba Personal Tax Credits Return
- Government of Canada: 2026 New Brunswick Personal Tax Credits Return
- Government of Canada: 2026 Newfoundland and Labrador Personal Tax Credits Return
- Government of Canada: 2026 Nova Scotia Personal Tax Credits Return
- Government of Canada: 2026 Ontario Personal Tax Credits Return
- Government of Canada: 2026 Prince Edward Island Personal Tax Credits Return
- Government of Canada: 2026 Saskatchewan Personal Tax Credits Return
- Government of Canada: 2026 Northwest Territories Personal Tax Credits Return
- Government of Canada: 2026 Nunavut Personal Tax Credits Return
- Government of Canada: 2026 Yukon Personal Tax Credits Return
- Government of Canada: Worksheet for the 2026 Personal Tax Credits Return
- Government of Manitoba: Personal Tax Credits
- Government of Ontario: Health premium
- Government of Ontario: Low-Income Workers Tax Credit
- Government of Saskatchewan: Personal Income Tax | Taxes, Budgeting and Investments